Tax Harmonization In The European Common Market
DOWNLOAD
Download Tax Harmonization In The European Common Market PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Tax Harmonization In The European Common Market book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Tax Harmonization In The European Common Market
DOWNLOAD
Author : J. H. Christiaanse
language : en
Publisher:
Release Date : 1971
Tax Harmonization In The European Common Market written by J. H. Christiaanse and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Taxation categories.
Tax Harmonization In The Function Of Promotion Of The European Common Market
DOWNLOAD
Author : Bedri Peci
language : en
Publisher:
Release Date : 2015
Tax Harmonization In The Function Of Promotion Of The European Common Market written by Bedri Peci and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
One of the measures taken for European economic integration is tax harmonization. Final goal of tax harmonization has been and yet remains the economic efficiency and in particular the promotion of the common market. Tax harmonization in the EU member states is not new. Harmonization of indirect taxes, and in particular the harmonization of turnover tax, was present within the project of European integration since the outset so that a certain minimum of harmonization was created as the VAT Common System. Progress has also been achieved in the harmonisation of excise duty rates and excise structures. While progress has been achieved regarding indirect taxes, the harmonization of direct taxes did not evolved properly and the taxation of income and profits is still being applied in national states, despite many proposals seeking appropriate harmonization. The current European Community Law has no effect on the tax rates on corporate income applicable to European Union member States. In the area of corporate income tax the harmonization of some issues relating to tax treatment of dividend payments between companies and their status changes has been made. All Balkan countries aspire for EU membership by making the transposition of EU rules. These countries have managed to harmonize in a fairly large extent their tax systems with the acquis communautaire. Closer perspectives in these states are the harmonization of customs tax policies. Harmonization of tax legislations with EU requirements would take more time than the initial steps that have been taken for the liberalization of trade. Harmonization of legislation should be accompanied by a genuine reform of public administration in the Balkan countries, as implementation of legislation is much more complex task than its drafting. Kosovo as well as other Balkan countries constantly has reformed its system by reducing tax rates, redefined the tax base and making amendments and clarification of the interpretation of existing laws. Even though Kosovo has a simple legislation much more should be done in order to address the legal gaps, tax harmonization with the EU and the regulation of international tax relations. Administrative capacity to implement European standards and the law in the field of free movement of goods is still inadequate. Considerable efforts should be made further in this regard.
The Eec Reports On Tax Harmonization
DOWNLOAD
Author : European Economic Community. Commission
language : en
Publisher:
Release Date : 1963
The Eec Reports On Tax Harmonization written by European Economic Community. Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Taxation categories.
Unofficial translation of the Neumark Report prepared by Dr. H. Thurston. Report of the Fiscal and Financial Committee on tax harmonization in the Common Market.
Taxes In The Eec And Britain
DOWNLOAD
Author : Douglas Dosser
language : en
Publisher:
Release Date : 1968
Taxes In The Eec And Britain written by Douglas Dosser and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Taxation categories.
Fiscal Harmonization In Common Markets Practice
DOWNLOAD
Author : Carl Sumner Shoup
language : en
Publisher:
Release Date : 1967
Fiscal Harmonization In Common Markets Practice written by Carl Sumner Shoup and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with International economic integration categories.
Corporate Income Tax Harmonization In The European Union
DOWNLOAD
Author : D. Pîrvu
language : en
Publisher: Springer
Release Date : 2012-08-13
Corporate Income Tax Harmonization In The European Union written by D. Pîrvu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-13 with Business & Economics categories.
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Tax Harmonization In Europe
DOWNLOAD
Author : Arthur Dale
language : en
Publisher:
Release Date : 1963
Tax Harmonization In Europe written by Arthur Dale and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Intergovernmental tax relations categories.
Tax Harmonization In The European Common Market
DOWNLOAD
Author : Jan H. Christiaanse
language : en
Publisher:
Release Date : 1971
Tax Harmonization In The European Common Market written by Jan H. Christiaanse and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Taxation categories.
Towards Corporate Tax Harmonization In The European Community An Institutional And Procedural Analysis
DOWNLOAD
Author : Adolfo Martin Jimenez
language : en
Publisher: Springer
Release Date : 1999-02-02
Towards Corporate Tax Harmonization In The European Community An Institutional And Procedural Analysis written by Adolfo Martin Jimenez and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-02-02 with Business & Economics categories.
Through the e×amination of theoretical models as well as practical e×amples, the author studies why repeated attempts at harmonization have failed and concludes that they must take into account not only economic aspects, but also political and legal factors. Harmonization of corporate ta×ation is not only a legislative e×ercise; other institutions, such as the EC Court, have an important role to play in the harmonization process, as the US federal e×perience suggests.
Welfare Effects Of Value Added Tax Harmonization In Europe
DOWNLOAD
Author : Hans Fehr
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Welfare Effects Of Value Added Tax Harmonization In Europe written by Hans Fehr and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.
